Lewis Central Community School District finance staff reported June 2 that the district’s nutrition fund — which the presenter described as a self-contained enterprise fund — ended fiscal 2024 in the black for the first time in recent history and is projected to net about $50,000 in the coming year.

Why it matters: the nutrition fund pays for school meals and staff tied directly to meal service; state and federal rules limit how the fund may be used and how much may be carried forward year to year.

At the finance report, a staff member identified as Andrea told the board, "the nutrition fund is a completely separate fund" from the general fund and other schoolhouse funds, and described revenue sources as federal reimbursements tied to meals served, parental fees for paid meals, some state funding and donations to help families who cannot pay. Andrea explained allowable expenses are limited to costs directly related to meal service: staff salaries and benefits for nutrition employees, food, and equipment that is used specifically by the nutrition program. "We can't even buy lunchroom tables because we use them for other items," Andrea said.

The presenter reviewed how federal pandemic-era waivers and later adjustments affected revenues. The district saw a revenue spike in FY22 when federal funding covered meals for all students; revenues later dropped as universal funding ended and participation declined. Andrea told the board that expenditures have remained relatively steady but food costs rose in prior years. At the end of FY24 the fund was positive, and the finance staff projected a roughly $50,000 gain in the current year; the board discussed using that margin to support market adjustments for nutrition staff salaries that the fund can sustain.

Board members asked operational questions. One member asked whether any surplus would remain in the nutrition fund and whether money could be used for items like lunchroom tables; staff reiterated the fund’s constraints and that the goal is to operate near break‑even with a modest positive carryover to replace equipment when needed. Andrea reminded the board the fund is capped on carryover and is intended to be largely self-sustaining.

Speakers quoted or cited in this article were present at the June 2 meeting and are included in the speakers list below.